越南《数字技术产业法》将于2026年1月1日正式生效

Group 1 - The core point of the news is the enactment of the Digital Technology Industry Law in Vietnam, which will officially take effect on January 1, 2026, with some provisions effective from July 1, 2025, marking a strategic step towards establishing Vietnam as a global digital technology center [1] - The law introduces a series of breakthrough incentive policies and a talent development strategy for the high-quality digital technology industry, aiming to strengthen modern digital infrastructure and build a synchronized ecosystem [1] - It serves as an important institutional lever for promoting digital transformation and developing the digital economy, providing strong momentum for the implementation of the Central Committee's Resolution No. 57 on technology, innovation, and national digital transformation [1] Group 2 - Significant breakthroughs in land and corporate income tax are achieved, with 14 categories of key materials and 18 categories of core equipment required for the semiconductor industry receiving the highest level of policy support, including full exemption from land use fees and rents [1] - Companies engaged in electronic device production can benefit from a corporate income tax incentive of "four exemptions and nine reductions," allowing full exemption for the first four years and a 50% reduction for the following nine years [2] - The law allows for the import of second-hand equipment under specific conditions to minimize R&D costs and encourage innovation, including for special professional purposes and scientific research [2]